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The cost readiness of implementing e-learning
Abdullah, M.S.; Toycan, M.; Anwar, K.
Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882
www.custoseagronegocioonline.com.br
156
The cost readiness of implementing e-learning
Recebimento dos originais: 22/11/2016
Aceitação para publicação: 23/072017
Mohammed Simko Abdullah
PhD in Management Information System
Instituição: Cyprus International University
Endereço: Nicosia Cyprus
E-mail: [email protected]
Mehmet Toycan
PhD in Management Information System
Instituição: Cyprus International University
Endereço: Nicosia Cyprus
E-mail: [email protected]
Kofand Anwar
PhD in Business Administration
Instituição: Cyprus International University
Endereço: Nicosia Cyprus
E-mail: [email protected]
Abstract
The main aim of this study is to analyze and investigate cost readiness factor affecting the
implementation of e-learning in Northern Iraq. The research would investigate the cost
efficiency and cost readiness factor that affects the successful implementation of the e-
learning system, and come up with prospective and sustainable solutions, which would go a
long way in overcoming the cost barriers for future implementation. The researchers
employed quantitative research method to find the cost readiness in implementing e-learning.
The participants of the present study were 516 participants from different private universities
in Northern of Iraq. The finding revealed that the cost readiness has significantly predicted e-
learning and will have a direct positive association with e-learning. The limitation of this
study is that the survey questions may not necessarily generalize the larger population of
teachers and administrative staffs of private universities.
Keywords: Cost readiness. E-learning. Northern Iraq.
1. Introduction
Technological developments have changed the way many activities are conducted
nowadays, from the education sectors, health sector, to agriculture, commerce, to military
activities. In today’s digital world of globalization, education which involves teaching and
learning is regarded as an important element for achieving competitive advantage. In order to
The cost readiness of implementing e-learning
Abdullah, M.S.; Toycan, M.; Anwar, K.
Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882
www.custoseagronegocioonline.com.br
157
gain competitive ground, both individuals and institutions are becoming more knowledge-
intensive, which enables them to focus more on acquiring and maintain knowledge in order to
gain significant advantage.
Technology upgrades educational standards, to put it differently, by means of
technological devices learner can be more successful in learning. Developing new
technologies in universities create more efficient learning atmosphere and learning
environment. Technology has an important role in educational standards since 1950s. In
recent years, there has been an increasing interest in the use of technology in learning since
1998.
Effective connection among individuals, and between individuals and information, are
essential- but being the association is not enough. The emerging context is one in which
technology plays a role in supporting learners in whatever they want to do. In this
environment, technology is flexible, responsive, and easily adaptable according to need and
no longer determines, nor constrains, the possibilities for action. Northern Iraq universities
like any other universities will provide an education whereby students at all levels benefit
from studying in a research environment and so develop graduates, well equipped for
employment, further study and making a useful contribution to society.
In the past, education is conducted via the traditional method of teaching and learning
in the classroom, whereby both the teacher and the learner have to be physically present in the
same room. This method of teaching is still the most popular and is practiced widely
everywhere. However, the internet technology seems to have made the traditional method of
teaching a bit old-fashioned, and a number of scholars have suggested that the way of the
future is education via the use of information and communication technology tools, which is
generally regarded as e-learning.
E-learning is defined as the conduct of teaching and learning by means of electronic
devices, such us using computers to view interactive learning videos, electronic broad for
teaching, photos and videos editing, as well as putting sounds during presentation are usually
regarded as deployment of e-learning system. So viewing educational videos, editing
photos/videos, embedding sounds for presentations and using of interactive whiteboard are all
considered as implementations of e-learning system. It is generally facilitated by means of
computer networks through a variety of channels such as wireless and satellite systems and
mobile technologies, which include cellular phones, laptop, etc.
2 Research Problem and Aim of Study
The cost readiness of implementing e-learning
Abdullah, M.S.; Toycan, M.; Anwar, K.
Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882
www.custoseagronegocioonline.com.br
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Generally, the concept of e-learning is gradually gaining ground in most institutions
around the world, some universities have started putting a lot of efforts and resources to
embrace the e-learning system, which many scholars believe is the way of the future. Despite
this, researchers and other scholars believed that there is still a long way to go in order to
actually achieve the level of development in adopting the e-learning system. There are some
potential problems that need to be overcome so as to cross the line in implementing the e-
learning system, these problems are but not limited to:
High cost of hardware devices and software programs needed to effectively
implement the e-learning system;
Poor internet access due to high cost which results in lower bandwidth speed;
High import tariffs and less price completion;
Poor condition of telecommunication infrastructure.
The problems listed above seems to be the cost readiness problem affecting the
education sector as a whole; therefore, this study will focus strictly on the cost readiness
factor affecting e-learning implementing in private universities in Northern Iraq.
The main aim of this study is to analyze and investigate cost readiness factor affecting
the implementation of e-learning in Northern Iraq. The research would investigate the cost
efficiency factor that affects the successful implementation of the e-learning system, and
come up with prospective and sustainable solutions, which would go a long way in
overcoming the cost barriers for future implementation.
The cost readiness of implementing e-learning
Abdullah, M.S.; Toycan, M.; Anwar, K.
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3. Literature Review
3.1. Cost
There are several aspects involved in making decisions; we need to consider
Advantages, disadvantages and costs involved. The financial, managerial, operational, Should
be considered in the choice of the most Efficient (Mascarin & Zylberztajn, 2016). The
Economy of the Costs initially was introduced by Ronald Coase in 1937, with the publication
of the work The Nature of the Firm, in which it investigated the reason of the existence of the
firms (Nicoleli, et al., 2016).
Management of costs is defined by Martins (2003) as a branch of the accounting that
defines questions of strategically costs that are moved in such a way by how much not
financial information. Therefore, the objective of the management of costs is to supply to
conditions them companies to take decisions finally to increase the competitiveness of the
company (Melo, et al., 2016). Knowledge of costs is important for the survival of companies.
Managers need knowledge about the costs of the organization (Moreira, et al., 2016).
However, the organization must ensure that the sales price covers Costs and expenses of the
product and that can generate a desired profit margin (Silva, et al., 2016). A Cost System is
the monetary parameterization of the production system of a company (Lima, et al., 2016).
The Accounting of costs possess is an extreme importance when collecting, processing
and to inform how the resources applied in the productive system of goods or services of
affect the results of a company (Franco, et al., 2015). For Maher (2001), cost is a sacrifice of
resources, expenditure, a launching against the prescription in one determined countable
period, generally with the objective of presentation of external financial reports. Segundo
Martins (2003), cost is relative expense to or service used the well in the production of other
goods or services. As Leone (1997), the accounting of costs is the branch of the accounting
that if destines to produce information for the diverse management levels of an entity, with
the intention of assisting the functions of determination of performance, planning and control
of the operations and of taking of decisions (Silva, et al., 2016).
3.2 E-learning
Technology can have a mutual relationship with learning. The emergence of recent
technologies motive lecturers to leverage and understand these technologies for classroom
The cost readiness of implementing e-learning
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use; simultaneously, the on-the-ground implementation of those technologies in the classroom
will directly impact on how these technologies continue to take shape.
Technology is incorporates a large result, not simply on universities, however on the
academic community as an entire. Students have the benefit of learning to use technology
tools to conduct analysis, to find data or to browse through digital libraries. Technology is in
an efficient educational aid. In the current age, it along with its numerous tools and
applications has become a lot of integrated within the learning method. This will play a vital
role in enhancing this method and creating it active rather than passive (Hong & Hong, 2011).
Information technology is a tem usually used to describe the elements of hardware and
software that permit individuals to access, retrieve, store, organize, manipulate and present
information electronically. Communication technology is a phrase utilized to describe
telecommunications tools through that information are often sought, sent and accessed as an
example, phone modems, faxes and computers. Information and communication technology
represents the convergence of information technology and communication technology. ICT is
that the combination of networks, hardware and software as well as suggest that of
communication, collaboration and engagement that enable the processing, management and
exchange of knowledge, information and data (Anter, et al., 2014).
Information and communication has brought lots of potentials for academic
modification. Learning has become easier and purposeful for students with the incorporation
of ICT lecturers might differentiate learning directions and make student-centered learning
utilizing computer technologies. ICT has also impacted the educational access. With the
advancement of technologies, schooling is often done anyplace and anytime. An incorporation
of ICT in education has additionally played vital roles in getting ready individuals.
The use of ICT in education has revolutionized and remodelled the education sector
worldwide and created positive impacts provided on implementation ways are followed
(Vilkonis, et al., 2013).
Saekow & Samson, (2011), define utilizing ICT in education includes the uses of
technologies that allow students to receive information, communicate and exchange
information with others in an academic environment.
Educational systems around the world are getting increasingly pressured to use the
new ICT tools to their curriculum to supply students with the information and skills that they
have in the twenty first century. The challenge that educational systems are encountering is a
way to rework the curriculum and learning method to supply students with the requisite skills
The cost readiness of implementing e-learning
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to operate effectively in a very dynamic and endlessly changing environment. ICT provides
powerful tools that will facilitate in transforming the current isolated, student-centered and
text bound classrooms into wealthy, student focused interactive information environments. To
fulfill these challenges, learning faculties or universities should incorporate the new
technologies and applicable ICT tools for learning (Aixia & Wang, 2011).
In addition, (Maulida & Jia-Jiunn, 2013), argued that integrate ICT in education can
change learning into a lot of student-centered learning in which students collaborate one
another to resolve difficult learning task. Integrating ICT in learning needs lecturers’
information to vary their conventional pedagogies intro a lot of constructivist pedagogies.
Bhagat, et al., (2016), describes e-learning as a concept that is used in highlighting a
number of process and applications, which includes distance learning, online learning, virtual
learning, computer learning, web-based learning and digital collaborations. The e-learning is a
combination of both information technology and education, with each playing a vital role in
changing the way and manner in which teaching and learning is conducted in the digital
world. This involves new ways to access, learning or teaching, preparation of learning
materials and delivery of learning content through the internet or other storage devices. The
responsibility for learning is moving towards the learner, through the use of multimedia tools,
such as CD-ROMs, video, CDs, hypermedia, computer simulations, interactive whiteboards,
etc. The major shift in education is the transfer from teaching towards learning. In effect, it is
a learner-centered world. (Suleiman, 2012 ), in his study on essentialities for e-learning; the
institutions in question discusses the relevance of e-learning in relation to distance education.
Furthermore, he highlighted the meaning of e-learning and its historical background.
Moreover, he was able to identify the essential impacts of e-learning when it is fully
implemented, this impacts include:
Eliminate the costs for instructor fees and materials to a certain level;
Reduce time of learning and the time employee’s absence from duty;
Increased retention and enhanced hands-on application unlike traditional methods;
Help manager instruction and progress via portal;
Make easy use of multimedia in practice and assessment according to learners’
abilities;
Allow for automated monitor of user’s progress with supervisor and teachers;
Be highly interactive as it engages users and pushes them than pulling them to
progress;
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Help fast learners study on their own pace in any course and avoid redundancy;
Enable slow learners to also study in their own pace by eliminating frustration
with themselves, their fellow learners, and the subject matter;
Make knowledge cumulative as lessons are built consecutively and with
flexibility;
Male learning takes place anytime anywhere and greatly increases knowledge
retention;
Assist e-learners create, have access, view, modify and print or send documents;
Enhance evaluation as it becomes self-paced since e-learning is a networked
phenomenon;
Make easy delivery of content using standard internet technology as it enhances
surf ability.
E-learning supersedes training and instruction since it is a tool that improves
behaviour performance. According to (Tagoe, 2012), the benefits of e-learning are many,
which also include cost-effectiveness, enhanced responsiveness to change, consistency, timely
content, flexible accessibility and providing students value. (Rhema & Miliszewska, 2014), in
their study stated that the e-learning techniques that are adopted by many universities in the
past are in the form of prepared lectures, which are stored in external memory such as floppy
diskettes, CD-ROMs that can be played as at when the need arises. However, this has been
found to have slight disadvantage because of the ratio of students per computer system in
which most of these facilities are not interactive enough when compared with the situation in
which the lecture is conducted in real time over the internet.
There are many various approaches and definitions to outline e-learning. Some
definitions are additional precise, especially regarding the technologies used, others just
scratch the surface by providing a general concept of its means. In this study chose a distinct
assortment of definitions e-learning. The origin of the term e-learning is not certain, although
it is recommended that the term most likely originated during the 1980’s (Moore, et al.,
2011).
E-learning is an innovative approach to delivering electronically mediated, well
designed, student-oriented, interactive e-learning environment, independent of the place and
time, whether by utilizing internet or digital technologies according to the educational styles
principles.
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According to (Redempta & Elizabeth, 2012), e-learning is flexible and focusing on
interaction among lecturers, students and the online environment and on collaborative
learning by stating that e-learning is about connecting learners to other learners, lecturers to
professional support services and providing platforms for learning.
The e-learning industry refers to the effective integration of a variety of technologies
across all areas of learning. E-learning technologies are designed to support learning by
encompassing a variety of media, tools, and environments. It enables for each synchronous
and asynchronous learning environments. E-learning acts as a catalyst for authentic and
purposeful learning experiences (Alshaher, et al., 2013).
The emergence of e-learning, the fast growth of the internet and the advent of the
(WWW) has created important impact on how information transfer and learning are
conducted. E-learning is an outcome of the progression of distance education wherever digital
technology is utilized within the teaching and learning method. The internet is a broadly used
educational medium for each distance and face to face learning (Ouma, et al., 2013).
E-learning is at the initial stage of development, the relevant theoretical research still
need to be more improved. Through the analysis of domestic and international e-learning
research, e-learning is a new teaching model that basically characterized by self-learning
supported by information technology and centred by learners. This teaching mode re-
orientates the teacher-student role of conventional teaching, to make an open self-teaching
system learning environments (Ncube, et al., 2014).
E-learning has its specific objectives and methods. It combines subjects of various
disciplines with various supporting software that allow students, lecturers and administrators
to arrange learning resources and conduct learning activities. E-learning provides services to
students in educational institutions. Through the internet, students can access to libraries
repeatedly a lo of comprehensive than libraries in their faculties or communities, and can be
valid of information that is up-to-date, not found in their textbooks, and may uncommon to
their lecturer, interactions through emails are shown to be motivating factors for students to
enhance their educational skills. Email also enables students to collaborate with individuals
not physically exist, over massive distances. The extent of e-learning technology use in course
delivery varies wide. On the other hand, courses delivered primarily by lecturers in classroom
setting with some integration of technology. Several lie somewhere in between these two
extremes also called blended learning (Purnomoi & Leeii, 2010).
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E-learning should have the following three features: collaboration, problem-based
learning and authenticity. Collaboration means that students and lecturers solve problems
through interaction. Problem-based learning means that the student activities include the
completion of work or research projects, instead of taking the exam, test. Authenticity means
that all the course materials and activities are realistic, closely related with what are students
interested in (Al-Furaydi, 2013).
E-learning refers to the utilization of information and technology to improve and
support learning in teaching, including the delivery of content via electronic media like Web,
audio or video, satellite broadcast, interactive TV, radio, CD-ROM, and so on, that may be a
new kind of education that aims to mix new technologies with conventional education.
(Alobiedat & Saraierh, 2010), define e-learning as the combination of learning process and
the internet. He stated that the rapid development of Information and Communication
Technology (ICT) and the power of the internet have enabled the world to turn into a small
global village, where communication has become prominent in today’s businesses, and has
also become the means of livelihood. (Ranjbarzadesh, et al., 2013), stated that knowledge and
information can be transferred easily by the use of information technology tools.
Therefore, there is the need to pay close attention to the way the educational sector has
been revolutionized by the information technology (IT) through the internet. Similarly
(Haverila, 2012), defines e-learning as the type of learning that takes place with the use of
computer and its related component. The learning process can be via online, through the
internet or offline through CD-ROM and the learning process can be in the form of audio,
visual, or audio- visual. (Kuruliszwili, 2015), highlights the concept of e-learning as the use of
networked technologies that will enable the learning revolution possible, they stated that e-
learning is playing a significant role in changing the way teaching and learning takes place.
(Wilson, 2012) & (Torruam, 2012) are in agreement with their belief that e-learning provides
flexibility for learning process to be accessible to anyone, anytime and anywhere. (Rasouli, et
al., 2016), stated that e-learning provides a wide range of benefits and opportunities to
teachers and learners. (Chawla & Jindia, 2011), describes e-learning as a method of providing
education with the use of computers and communication technologies, these technologies
include but not limited to: the internet, computer networks, CD-ROM, Personal Digital
Assistants (PDSs), mobile phones, projectors and other electronic devices that can be used to
deliver teaching and learning. Suleiman in his study on essentialities for e-learning in
Nigeria’s tertiary institutions stated that the relationship between technology and education
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has been in existence for quite a long time, and the e-learning is strategically a subset of
technology in the area of education. His study focused on the conceptual relevance of e-
learning with regards to distance education. (Ünal, et al., 2014), in their study on e-learning
and distance education highlight the prospects and challenges of e-learning.
They posit that e-learning has been used in developing education in many parts of the
world; some institutions are using it to deliver distance education (DE) and lifelong learning.
Many scholars described distance education as a method of teaching and learning where there
is no physical contact between the teacher and the learner in which the medium of teaching
ranges from print documents, CD-ROM, audio and video tapes to online facilities such as:
internet, intranet/extranet, satellite TV, video conferencing, virtual classroom and web-based
learning. They also listed the benefits of e-learning to include; offering students a wide variety
of learning opportunities, learning at convenient time and place, increased availability and
different varieties of learning tools and resources, improved opportunities for individualized
learning.
As an increasing range of universities adopt e-learning strategies, their successes
depend not solely on the availability of technology but as well on the extent to that university
and students are supported as they explore and develop innovative ways in which to integrate
technology into the learning experience. Pedagogic practices should be adapted, technical
proficiency becomes a lot of necessary and reliable technical infrastructure should be
maintained in order to use e-learning effectively. These demands translate into a host of new
lecturers and student s support need that universities have to address (Talsik, 2015).
Several factors make e-learning attractive to education institution and learners. As an
example the provision of the internet implies that e-learning eliminates learning barriers of
time and distance, whereas at the same time permitting students to take charge of their
learning (Pilli, et al., 2014). Creating an e-learning experience involves serious commitment
to understanding the various options of this and the ways it can be used most advantageously
to impact learning. (Azim, 2013), suggested that teaching methods utilized in traditional
courses might have to be review if they are not transferable to e-learning environment.
Changing work patterns have translated into a lot of course preparation time and skills to run
online courses. As a result the perceived increasing employment, mindset and also the lack of
skills in some cases has resulted within the reluctance to adopt and use –learning. Students
use the e-learning system for their learning purposes and lecturers use it for the purposes of
coming up with and teaching courses, delivering materials and observance and administering
The cost readiness of implementing e-learning
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the students’ activates and so on. Students are exposed to the front end while lecturers are at
the back end and are expected to be technologically sound enough to handle the system.
Therefore in the implementation process of e-learning system, teaching staff need to
be focused clearly as they play a central role in the effectiveness of online delivery and it is
not the technology but the instructional implementation of the technology that determines the
effects on learning. Changes in education have led to a paradigm shift from lecturers’
centeredness to learner centeredness through to subject centeredness. This means that the
lecturers can no longer able to make a decision what to be learnt but rather the interests of the
learners do this and confirm how they need to learn it. It is so a learner-controlled, self-paced,
education environment wherever the learners have authority over the convenience access and
assessment (Contreras & Hilles, 2015).
(Nisperos, 2014), pointed out three reasons for universities for investment in e-
learning. Firstly these technologies increase the quality of course offerings. Secondly they
enable courses to be delivered more efficiency and third they provide opportunities to teach
new groups of students or existing students in more flexible ways. Over the past decade, as
elsewhere the main reason behind developed countries’’ universities increasing investment in
this area has been to enhance quality. The Open University invests heavily in e-learning to
improve the quality of its distance learning offerings. Imperial college invests in e-learning to
improve the quality of its campus-based course. A secondary consideration has been to use
opportunities to teach new group of students.
4. Conceptual Framework
4.1 Research model
Figure 1: Research model
Research Hypothesis: Cost factor is ready to implement e-learning in education sectors.
4.2 Methodology
Cost Readiness E-learning
Independent variable Dependent variable
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The study was carried out in private universities in Erbil. The researchers employed
quantitative research method to find the cost readiness in implementing e-learning. Currently
there are seven private universities in the Erbil city. The questionnaire was distributed
randomly among 700 academic and administrative staffs of private universities.
The participants of the present study were 516 participants from different private
universities in Kurdistan region of Iraq. The questionnaire included of 15 items of cost
readiness and 15 items of e-learning, all items evaluated by using five point Likert scale
ranging from 1=Strongly Disagree, 2= Disagree, 3= Neutral, 4= Agree to 5= Strongly Agree.
After the completion of data gathering, all data were examined by SPSS to find out cost
readiness level of e-learning implementation.
5. Data Analysis
Table 1: Reliability analysis
Variables Cronbach's Alpha Number of items
Cost readiness .806 15
e-learning .878 15
Source; Research results (2016)
Table 1 shows the reliability statistics for two variables; cost readiness as independent
variable and e-learning as dependent variable. It was found that the Cronbach's Alpha for cost
readiness = .806> .6 this indicates that 15 items used for cost readiness were reliable, the
Cronbach's Alpha for e-learning = .878 > .6 this indicates that 15 items used for e-learning
were reliable for the current study.
Table 2: Correlations Analysis
Correlations
Items Pearson Correlation Cost readiness e-learning
Cost readiness Pearson Correlation 1 .677**
Sig. (2-tailed) .000
N 516 516
E-learning Pearson Correlation .677** 1
Sig. (2-tailed) .000
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N 516 516
**. Correlation is significant at the 0.01 level (2-tailed).
Source; Research results (2016)
Table 2 presents the correlations between the scales using person correlation.
Correlations analysis presents the values of the identified correlation tests; the researchers
attempted to find the correlation between cost readiness as independent variable and e-
learning as dependent variable. According to correlation analysis, the researchers found that
cost readiness has significant correlation (r=.677**,
p<0.01) with e-learning. Concerning the
strength of the linear relationship is moderate between cost readiness and e-learning.
Table 3: Model Summary
Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate
1 .677a .459 .458 .45588
a. Predictors: (Constant), Cost readiness
Source; Research results (2016)
Regression analysis is analyzing relationships among factors. Y=f(x1, x2…Xc).
Regression analysis is to estimate the how Y will influence and change X and predict. In this
section the cost readiness as an independent variable and e-learning as a dependent variable.
The e-learning’s overall difference could be measured by its variance. The differences are
measured as the sum of the square between participant’s forecasted e-learning values and
the total mean divided by the number of participants. After division it will clarify variance by
the total variance of e-learning, the researchers found that the amount or the number of total
difference or variance that is accounted based on regression calculation. The number should
vary between 0 -1 and is symbolized by R Square. Table 3 shows the value of R square = .677
this indicates that 68% of total variation in e-learning has been explained by cost readiness.
Table 4: ANOVA
ANOVA
Model Sum of Squares df Mean Square F Sig.
1 Regression 90.562 1 90.562 435.758 .000
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Residual 106.822 514 .208
Total 197.384 515
a. Dependent Variable: E-learning
b. Predictors: (Constant), Cost readiness
Source; Research results (2016)
Table 4 explains F value for cost readiness as independent variable =435.758, since
(435.758>1) this indicates there is a significant relation between cost readiness and e-learning.
Table 5: Coefficients
Coefficients
Model Unstandardized
Coefficients
Standardized
Coefficients
T Sig.
B Std. Error Beta
1 (Constant) .745 .152 4.897 .000
Cost readiness .802 .038 .677 20.875 .000
a. Dependent Variable: E-learning
Source; Research results (2016)
A single regression analysis was used to find the relationship between cost readiness
and e-learning. As seen in Table 5 the result of research hypothesis, it was found that the cost
readiness has significantly predicted e-learning (Beta is weight .802, p<.001) this indicates
that the cost readiness will have a direct positive association with e-learning.
6. Discussions
This section concludes the findings and the analysis based on the research objective
and purpose in order to give answer to the research question. The researchers were able to
discuss in detail the concept of e-learning, its features and characteristics, the benefits and
limitations. Taking into consideration all barriers to E-learning implementation are discovered
and within each category of barrier are different critical factors. Research has pointed out
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critical barriers in e-learning system implementation, which lead to its failure during the
implementation process hence negatively or positively affecting the students’ achievement.
This study concentrated on cost readiness as one of the critical barrier of implementing
E-learning. The research is seeking for not only the cost readiness for implementing e-
learning rather than whether implementing e-learning achievements are worth the cost
(Thompson, 2000). One of the main benefits of implementing e-learning in private
universities is to set a channel to achieve graduate degree. One of the essential concerns that
private universities should take into consideration is the cost analysis. There are many
thoughts and opinions regarding the cost readiness and cost effectiveness during
implementing e-learning in education sectors. Among different concerns, the vital
consideration the education sector utilizes to judge the financial performance of implementing
e-learning is cost.
Whether education sectors are ready or not is essential information for additional
decisions regarding the implementation of e-learning. This research is significant in that it
reminds scholars or education practitioners of the significance of cost readiness of e-learning
implementation which became an essential educational form of education field. However, the
study is not limited to highlighting the significance of cost readiness of an e-learning
implementation. It shows how the cost is ready for an electronic educational program. The
finding revealed that private universities’ budget and capital are ready for implementing e-
learning to enhance students’ academic achievement. It was found that the cost readiness has
significantly predicted e-learning this indicates that the cost readiness will have a direct
positive association with e-learning.
7. Conclusions
The study aims to investigate the cost readiness of implementing e-learning in
Northern Iraq. Many developing countries have implemented e-learning applications to
deliver education to students through the Internet. As the population grows, several
developing countries’ education sectors try to facilitate sophisticated web sites by providing
many features to perform in better way to help students. The finding revealed that an increase
in readiness of cost should lead to increase in chance of implementing e-learning.
The student segment of online education system understands the benefits of the new
process in its usefulness, and it is ease of use. The finding is significant for private
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universities in developing countries that desire to initiate e-learning for the purpose of
improving and increasing the access to quality education at reasonable costs. It was found that
the cost readiness has significantly predicted e-learning (Beta is weight .802, p<.001) this
indicates that the cost readiness will have a direct positive association with e-learning.
8. Limitations
The limitations of this study were that the survey questions may not necessarily
generalize the larger population of teachers and administrative staffs of private universities,
and the research question is not enough to show a clear association between cost readiness
and e-learning implementation. Therefore, to expand and support the findings of the present
study, it is recommended that follow-up studies be conducted, with larger sample size and a
broader diversity of the sample groups included in the population.
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